In an 8-1 opinion, the Supreme Court has ruled that residents of Puerto Rico and other U.S. territories are not entitled to Supplemental Security Income (SSI) benefits.
Congress has long maintained different federal tax and benefits programs for residents of the Territories than for residents of the 50 States. For example, residents of Puerto Rico are typically exempt from most federal income, gift, estate, and excise taxes. See 48 U. S. C. §734; see, e.g., 26 U. S. C. §§933, 2209, 4081–4084. But just as not every federal tax extends to residents of Puerto Rico, so too not every federal benefits program extends to residents of Puerto Rico.
The Court held that the equal protection component of the due process clause of the Fifth Amendment did not require Congress to make SSI benefits available to residents of U.S. territories. Justice Sonia Sotomayor filed the lone dissent.